Income Tax Law: Analysis and CommentHarris, Forbes & Company, 1916 - 125 lappuses |
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1.–5. rezultāts no 21.
11. lappuse
... penalties Tax on gift or trust in contemplation of death Adjustment of undetermined amount of tax Fines and other penalties 655 63 66 66 67 885 88 22 2 Lien for taxes follows estate - exemptions ..... Tax paid from estate before ...
... penalties Tax on gift or trust in contemplation of death Adjustment of undetermined amount of tax Fines and other penalties 655 63 66 66 67 885 88 22 2 Lien for taxes follows estate - exemptions ..... Tax paid from estate before ...
12. lappuse
... of tax 116 Collector notified who represents estate ...... 117 Returns 117 Fines and other penalties 120 Collectors of Internal Revenue 122 Assuming that a taxpayer is entitled to no deduc- tion Table of Contents ( continued )
... of tax 116 Collector notified who represents estate ...... 117 Returns 117 Fines and other penalties 120 Collectors of Internal Revenue 122 Assuming that a taxpayer is entitled to no deduc- tion Table of Contents ( continued )
37. lappuse
... penalty of fine or imprisonment or both , all persons , firms , or corporations undertaking as a matter of business or for profit the collec- tion of foreign payments of such interest or dividends shall obtain a license from the Com ...
... penalty of fine or imprisonment or both , all persons , firms , or corporations undertaking as a matter of business or for profit the collec- tion of foreign payments of such interest or dividends shall obtain a license from the Com ...
38. lappuse
... of illness , absence , or non - residence may have such return made by an agent on his behalf , but the agent must assume all responsibilities in reference thereto , including the penalties [ 38 ] ANALYSIS соммEN T AND.
... of illness , absence , or non - residence may have such return made by an agent on his behalf , but the agent must assume all responsibilities in reference thereto , including the penalties [ 38 ] ANALYSIS соммEN T AND.
39. lappuse
... penalties provided for errone- ous , false or fraudulent return . Guardians , executors , and all other persons , corporate or otherwise , acting in a fiduciary capacity , are required to make a return of the income of a person , trust ...
... penalties provided for errone- ous , false or fraudulent return . Guardians , executors , and all other persons , corporate or otherwise , acting in a fiduciary capacity , are required to make a return of the income of a person , trust ...
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accrued additional tax administration annual return apply ascer assessment authorized benefit business or trade calendar capital stock cent centum per annum Collector of Internal collector or deputy Commissioner of Internal company or association computing contemplation of death decedent decedent's death Deductions Allowed dends deputy collector distributed district estate exceeds Estate Tax exceeding executor expenses fair market Federal fiduciaries filed fiscal Forbes & Co foreign organizations gross estate hundred and thirteen income derived income exceeds income received Income Tax Law indebtedness individual insurance company interest paid Internal Revenue joint-stock company land banks levied municipal bonds mutual nineteen hundred non-resident aliens normal tax partnerships payment penalty Philippine Islands porations Porto Rico premium prescribed previous Law reasonable allowance return of income return or list subject to tax tax free covenant tax hereunder tax imposed tax paid thereof tion total net income Treasury Department United withheld
Populāri fragmenti
105. lappuse - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
115. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
77. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made...
70. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property...
91. lappuse - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
70. lappuse - TAX. (a) Application of tax. — The taxes imposed by this title upon individuals shall apply to the income of estates or of any kind of property held in trust, including — (1) Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
105. lappuse - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof,.
109. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
114. lappuse - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
87. lappuse - January first, nineteen hundred and seven, domestic alcohol of such degree of proof as may be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury...